Sunil Singh Vs. ITO Ward 30(1), Kolkata
Case No: ITA No.2555/KOL/2024
Court: INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA
Date: 10/15/2025
Parties Involved
appellantSunil Singh
respondentITO Ward 30(1), Kolkata
Facts Summary
This appeal was filed by Sunil Singh against the order of the National Faceless Appeal Centre, Delhi for the Assessment Year 2018-19. The appeal was initially barred by limitation by 288 days, but a condonation petition was filed along with an affidavit. The Tribunal condoned the delay considering the genuine reasons provided and the principle that cases should be decided on merit. Sunil Singh raised an additional ground challenging the issuance of a notice under section 143(2) of the Income Tax…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeal should be condoned.
- 2. Whether the notice issued under section 143(2) of the Income Tax Act, 1961, was valid.
Precedents Relied Upon
9 precedents cited in this judgement.